开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)|3.2.5(安卓)APP下载

Viola欧拉 · 2023年01月24日

为什么不选A

NO.PZ2017102901000035

问题如下:

When computing net cash flow from operating activities using the indirect method, an addition to net income is most likely to occur when there is a:

选项:

A.

gain on the sale of an asset.

B.

loss on the retirement of debt.

C.

decrease in a deferred tax liability.

解释:

B is correct.

An addition to net income is made when there is a loss on the retirement of debt, which is a non-operating loss. A gain on the sale of an asset and a decrease in deferred tax liability are both subtracted from net-income.

A选项的意思是卖出资产吗?卖出资产不是会收入cash吗?可以再讲一下不选A的逻辑吗?另外何老师在讲间接法相关内容哪里还是没懂得很透彻,可以再文字讲一下么,或者提醒我在哪里找到。谢谢

1 个答案

lynn_品职助教 · 2023年01月26日

嗨,爱思考的PZer你好:


A是说购买资产获得收益,属于间接法里面的 non operating item。收到的是现金,但这个现金不属于CFO(o是operating)。


所以这个是要扣除的,因为A 是gain,把gain刨除掉,就是在net income 上较少一块,和题目的中的(addition to net income)的描述反了,所以不是。


B是偿还借款时候的损失,也是属于间接法里面的 non operating item, 因为是损失,扣掉以后是一个加项,所以是符合题干表述的。


C是减少DTL, 属于间接法里面的,+Increase in operating liability accounts (A/P)。所以也是要调走的,因为这里是减少,符号也是减号。


计算CFO有直接法和间接法两种方法。用间接法计算(具体如下图),从NI出发,需要调整:


①损益表中的Non-cash items和non-operating items


②资产负债表中net changes in working capital(AR、inventory、AP)


基础班讲义的170页开始到174页之间。


----------------------------------------------
虽然现在很辛苦,但努力过的感觉真的很好,加油!

  • 1

    回答
  • 0

    关注
  • 303

    浏览
相关问题

NO.PZ2017102901000035 问题如下 When computing net cash flow from operating activities using the inremetho aition to net income is most likely to occur when there is A.gain on the sale of asset. B.loss on the retirement of bt. C.crease in a ferretliability. B is correct.aition to net income is ma when there is a loss on the retirement of bt, whiis a non-operating loss. A gain on the sale of asset ana crease in ferretliability are both subtractefrom net-income. 谢谢老师

2023-04-13 06:56 2 · 回答

NO.PZ2017102901000035问题如下When computing net cash flow from operating activities using the inremetho aition to net income is most likely to occur when there is a:A.gain on the sale of asset.B.loss on the retirement of bt.C.crease in a ferretliability.B is correct.aition to net income is ma when there is a loss on the retirement of bt, whiis a non-operating loss. A gain on the sale of asset ana crease in ferretliability are both subtractefrom net-income.这个loss是提前还bt还是延迟还bt造成的?如何判定加减?

2023-04-09 00:11 3 · 回答

NO.PZ2017102901000035 问题如下 When computing net cash flow from operating activities using the inremetho aition to net income is most likely to occur when there is A.gain on the sale of asset. B.loss on the retirement of bt. C.crease in a ferretliability. B is correct.aition to net income is ma when there is a loss on the retirement of bt, whiis a non-operating loss. A gain on the sale of asset ana crease in ferretliability are both subtractefrom net-income. CFO中的递延所得税负债变动为何不能看作是加上一个crease的负值,题干中的aition是否意味着是实际最终的正负号

2023-03-31 17:18 1 · 回答

NO.PZ2017102901000035 问题如下 When computing net cash flow from operating activities using the inremetho aition to net income is most likely to occur when there is A.gain on the sale of asset. B.loss on the retirement of bt. C.crease in a ferretliability. B is correct.aition to net income is ma when there is a loss on the retirement of bt, whiis a non-operating loss. A gain on the sale of asset ana crease in ferretliability are both subtractefrom net-income. 这个retirement of bt和前面某道题的through issuranof common stock有何区别?为什么前面的是直接进附注?

2022-10-31 22:00 2 · 回答